ISA (NZ) 550 Related Parties

  • Auditing

Deals with the auditor’s responsibilities relating to related party relationships and transactions in an audit of financial statements.


Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • ISA (NZ) 550 – Effective on
    15 Dec 2016

    Date of issue: Jul 2011 Date compiled: 31 Oct 2016

Previous Versions

  • ISA (NZ) 550 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011 Date compiled: 31 Dec 2013